BOY SCOUTS OF AMERICA

As filed

Subsection

03

Classification

1200

Street

AVE ESMERALDA 405 SUITE 102 PMB 661

These codes are the IRS's own and are shown exactly as filed. What each one means is in the Business Master File documentation (opens in a new tab).

Group exemption

A subordinate covered by the group exemption of BOY SCOUTS OF AMERICA (EIN 22-1576300). matched by us

The IRS lists each organization's group exemption number; we match a subordinate to its central organization by that number and the affiliation code the IRS assigns.

Mission and programs · 2025

• THE SCOUTING PROGRAM INCLUDES THE FOLLOWING: LION SCOUTSA FUN INTRODUCTION TO THE SCOUTING PROGRAM FOR KINDERGARTEN-AGE YOUTH EAGER TO GET GOING LIONS DO ADVENTURES WITH THEIR ADULT PARTNERS AND OTHER LIONS EVERY MONTH. THIS PROGRAM INTRODUCES YOUTH AND THEIR FAMILIES TO SCOUTING AND THE OUTDOORS AS IT BUILDS A FOUNDATION OF CHARACTER. A LION DEN IS PART OF THE CUB SCOUT PACK.TIGER SCOUTSONE-YEAR, FAMILY-ORIENTED PROGRAM FOR A GROUP OF TEAMS, EACH CONSISTING OF A FIRST-GRADE (OR 7-YEAR- OLD) BOY OR GIRL AND AN ADULT PARTNER (USUALLY A PARENT). A TIGER DEN IS PART OF THE CUB SCOUT PACK.CUB SCOUTINGFAMILY- AND COMMUNITY-CENTERED APPROACH TO LEARNING CITIZENSHIP, COMPASSION, AND COURAGE THROUGH SERVICE PROJECTS, CEREMONIES, GAMES, AND OTHER ACTIVITIES PROMOTING CHARACTER DEVELOPMENT AND PHYSICAL FITNESS. SCOUTS BSAWITH THE SCOUT OATH AND SCOUT LAW AS GUIDES, AND THE SUPPORT OF PARENTS AND RELIGIOUS AND NEIGHBORHOOD ORGANIZATIONS, SCOUTS DEVELOP AN AWARENESS AND APPRECIATION OF THEIR ROLE IN THEIR COMMUNITY AND BECOME WELL-ROUNDED YOUNG MEN AND WOMEN THROUGH THE ADVANCEMENT OF THE PROGRAM. SCOUTS PROGRESS IN RANK THROUGH ACHIEVEMENTS, GAIN ADDITIONAL KNOWLEDGE AND RESPONSIBILITIES, AND EARN MERIT BADGES THAT INTRODUCE A LIFELONG HOBBY OR A REWARDING CAREER.VENTURINGPROVIDES EXPERIENCES TO HELP YOUNG MEN AND WOMEN, AGES 14OR 13 WITH COMPLETION OF THE EIGHTH GRADETHROUGH 20, BECOME MATURE, RESPONSIBLE, CARING ADULTS. YOUNG PEOPLE LEARN LEADERSHIP SKILLS AND PARTICIPATE IN CHALLENGING OUTDOOR ACTIVITIES, INCLUDING HAVING ACCESS TO BSA CAMPING PROPERTIES, A RECOGNITION PROGRAM, AND YOUTH PROTECTION TRAINING.THE ORDER OF THE ARROW IS THE BSA NATIONAL HONOR SOCIETY FOR EXPERIENCED CAMPERS, BASED ON NATIVE AMERICAN TRADITIONS, AND IS DEDICATED TO THE IDEAL OF CHEERFUL SERVICE AND BROTHERHOOD.VENTURING IS A PROGRAM FOR YOUNG MEN AND WOMEN 14 (AND WHO HAVE COMPLETED THE EIGHTH GRADE) THROUGH 20 YEARS OF AGE. VENTURING'S PURPOSE IS TO PROVIDE POSITIVE EXPERIENCES TO HELP YOUNG PEOPLE MATURE AND TO PREPARE THEM TO BECOME RESPONSIBLE AND CARING ADULTS.OVER 25,000 SERVED THROUGH 222 CUB SCOUT PACKS, 208 SCOUTS BSA TROOPS, AND 64 VENTURING CREWS.

• LEARNING FOR LIFE/EXPLORING PROGRAMS:LEARNING FOR LIFE OFFERS SEVEN PROGRAMS DESIGNED TO SUPPORT SCHOOLS AND COMMUNITY-BASED ORGANIZATIONS IN THEIR EFFORTS TO PREPARE YOUTH TO SUCCESSFULLY HANDLE THE COMPLEXITIES OF CONTEMPORARY SOCIETY AND TO ENHANCE THEIR SELF-CONFIDENCE, MOTIVATION, AND SELF-ESTEEM.THE SEVEN PROGRAMS FOCUS ON CHARACTER DEVELOPMENT AND CAREER EDUCATION. LEARNING FOR LIFE PROGRAMS HELP YOUTH DEVELOP SOCIAL AND LIFE SKILLS, ASSIST IN CHARACTER AND CAREER DEVELOPMENT, AND HELP YOUTH FORMULATE POSITIVE PERSONAL VALUES. IT PREPARES YOUTH TO MAKE ETHICAL DECISIONS THAT WILL HELP THEM ACHIEVE THEIR FULL POTENTIAL.EXPLORING IS A WORKSITE-BASED PROGRAM. IT IS PART OF LEARNING FOR LIFE'S CAREER EDUCATION PROGRAM FOR YOUNG MEN AND WOMEN WHO ARE 14 (AND HAVE COMPLETED THE EIGHTH GRADE) THROUGH 20 YEARS OLD. EXPLORING'S PURPOSE IS TO PROVIDE EXPERIENCES THAT HELP YOUNG PEOPLE MATURE AND TO PREPARE THEM TO BECOME RESPONSIBLE AND CARING ADULTS.EXPLORERS ARE READY TO INVESTIGATE THE MEANING OF INTERDEPENDENCE IN THEIR PERSONAL RELATIONSHIPS AND COMMUNITIES. EXPLORING IS BASED ON A UNIQUE AND DYNAMIC RELATIONSHIP BETWEEN YOUTH AND THE ORGANIZATIONS IN THEIR COMMUNITIES. LOCAL COMMUNITY ORGANIZATIONS INITIATE A SPECIFIC EXPLORER POST BY MATCHING THEIR PEOPLE AND PROGRAM RESOURCES TO THE INTERESTS OF YOUNG PEOPLE IN THE COMMUNITY.THE RESULT IS A PROGRAM OF ACTIVITIES THAT HELPS YOUTH PURSUE THEIR SPECIAL INTERESTS, GROW, AND DEVELOP. EXPLORING PROGRAMS ARE BASED ON FIVE AREAS OF EMPHASIS: CAREER OPPORTUNITIES, LIFE SKILLS, CITIZENSHIP, CHARACTER EDUCATION, AND LEADERSHIP EXPERIENCE.OVER 300 YOUTH SERVED THROUGH 35 LEARNING FOR LIFE GROUPS AND 33 EXPLORER POSTS.

• THE COUNCIL IS AN ORGANIZATION DEVOTED TO PROMOTING; WITHING THE TERRITORY COVERED BY THE CHARTER FROM TIME TO TIME GRANTED IT BY THE BOY SCOUTS OF AMERICA AND IN ACCORDANCE WITH THE CONGRESSIONAL CHARTER,BYLAWS, AND RULES AND REGULATIONS OF THE BOY SCOUTS OF AMERICA; THE SCOUTING PROGRAM OF PROMOTING THE ABILITY OF BOYS AND YOUNG MEN AND WOMEN TO DO THINGS FOR THEMSELVES AND OTHERS, TRAINING THE IN SCOUTCRAFT, AND TEACHING THEM PATRIOTISM, COURAGE, SELF-RELIANCE, AND KINDRED VIRTUES, USING THE METHODS WHICH ARE NOW IN COMMON USE BY THE BOY SCOUTS OF AMERICA.

  Expenses $1,892,117 · Grants $22,000

As filed on the 2025 return. The filer continues this part on Schedule O, which is not shown here.

Officers and directors · 2025

As listed in Part VII of the 2025 return, in the order the filer printed them. Each return names its own; this is not a roster the organization keeps with us.

The first 25 listed. Compensation is as filed in Part VII: reportable pay from this organization and from related organizations, other compensation, and hours per week. The total, marked calculated, is our sum of the three dollar columns, with a blank column counted as $0; the form itself has no total. On a Form 990-EZ the columns are Part IV's instead, and on a Form 990-PF Part VIII's — compensation, contributions to benefit plans, and expense account — and the total sums those. Earlier years are each on their own filing page.

Filings

• 2025

  Revenue

  $2,086,051

  Expenses

  $2,237,858

  Contributions

  $557,774

  Grants paid

  $22,000

• 2024

  Revenue

  $2,107,277

  Expenses

  $2,110,703

  Contributions

  $560,044

  Grants paid

  $0

• 2023

  Revenue

  $2,105,557

  Expenses

  $2,443,281

  Contributions

  $334,182

  Grants paid

  $0

• 2022

  Revenue

  $1,369,172

  Expenses

  $1,924,786

  Contributions

  $465,495

  Grants paid

  $0

The four totals the IRS asks for on Part I of the Form 990, as filed. A dash means the figure was not present on the return — not that it was zero.

Other returns filed

• 2021 · 990

  Revenue

  $933,101

  Expenses

  $1,524,158

  Assets (EOY)

  $6,818,365

• 2020 · 990

  Revenue

  $559,435

  Expenses

  $1,328,502

  Assets (EOY)

  $7,393,744

Nonprofiteer parses Forms 990, 990-EZ and 990-PF, in a window of recent tax years. These returns are recorded from the IRS e-file index, so their figures were extracted by that index rather than read from the return here — treat them as a different source from the filings above, not as more of the same record. A dash means the index carries no figure; Form 990-T listings carry none at all.

Grants made

No itemized grants to organizations. Schedule I is filed only by organizations that granted more than $5,000 to a recipient, so most filers have none.

Grants received

• FONDOS UNIDOS DE PUERTO RICO INC

  $48,137

  2022 · TO COVER PROGRAM SERVICES OF PARTICIPATION AGENCIES

• FONDOS UNIDOS DE PUERTO RICO INC

  $35,577

  2023 · TO COVER PROGRAM SERVICES OF PARTICIPATION AGENCIES

• BOY SCOUTS OF AMERICA

  $12,335

  2024 · Support local council scouting

• PGA TOUR INC

  $9,294

  2024 · GENERAL SUPPORT

• PGA TOUR INC

  $7,500

  2023 · GENERAL SUPPORT

Related organizations

From Schedule R Part II, where a filer lists the tax-exempt organizations it is related to by control. It does not record shared board members or money.

Other IRS files